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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62023CJ0671: Judgment of the Court (Sixth Chamber) of 19 June 2025.#M v Lietuvos bankas.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering and terrorist financing – Directive (EU) 2015/849 – Article 59 – Concept of ‘systematic infringement’ – Penalties – National legislation or national practice allowing a separate fine to be imposed in respect of each infringement established in the course of one and the same investigation – Compatibility with EU law – Minimum harmonisation – Observance of the general principles of EU law – Effective, proportionate and dissuasive sanctions – Principle ne bis in idem.#Case C-671/23.

June 20, 2025 0 Comments

CELEX:62024CC0323: Opinion of Advocate General Emiliou delivered on 19 June 2025.###

June 20, 2025 0 Comments

CELEX:62024CC0184: Opinion of Advocate General Richard de la Tour delivered on 19 June 2025.###

June 20, 2025 0 Comments

CELEX:62024CJ0200: Judgment of the Court (Ninth Chamber) of 19 June 2025.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Directive 2000/31/EC – Electronic commerce – Article 8(1) – Commercial communications service provided by a member of a regulated profession – National legislation prohibiting advertising for pharmacies and pharmaceutical outlets as well as for the activities thereof – Restriction – Whether justified – Protection of public health.#Case C-200/24.

June 20, 2025 0 Comments

CELEX:62024CJ0419: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Société Nouvelle de l’Hôtel Plaza SAS v YG and Pôle emploi.#Reference for a preliminary ruling – Social policy – Directive 98/59/EC – Collective redundancies – Article 1(1), first subparagraph, (a) – Concept of ‘workers normally employed’ – Workers supplied by an external undertaking under a contract for the provision of services – Method of calculating the number of those workers in the establishment – No specific obligation imposed by that directive in respect of a situation such as that at issue in the main proceedings – Inapplicability of that directive – Lack of jurisdiction of the Court.#Case C-419/24.

June 20, 2025 0 Comments

CELEX:62024CO0804(02): Order of the Court of 12 June 2025.#Polynt SpA v European Chemicals Agency.#Appeal – Regulation (EC) No 1907/2006 (REACH) – European Chemicals Agency (ECHA) – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-804/24 P.

June 20, 2025 0 Comments

CELEX:62025CO0134:           Ordonnance de la Cour (chambre d’admission des pourvois) du 10 juin 2025.#Blue Underwriting Agency SpA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non admission du pourvoi.#Affaire C-134/25 P.

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June 20, 2025 0 Comments

CELEX:62024CC0320: Opinion of Advocate General Emiliou delivered on 19 June 2025.###

June 20, 2025 0 Comments

CELEX:62024CC0045: Opinion of Advocate General Norkus delivered on 19 June 2025.###

June 20, 2025 0 Comments

CELEX:62023CJ0645: Judgment of the Court (First Chamber) of 19 June 2025.#Hera Comm SpA v Falconeri Srl.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due.#Case C-645/23.

June 20, 2025 0 Comments

CELEX:62025CO0021: Order of the Court of 12 June 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-21/25 P.

June 20, 2025 0 Comments

CELEX:62024CJ0017: Judgment of the Court (Third Chamber) of 19 June 2025.#CeramTec GmbH v Coorstek Bioceramics LLC.#Reference for a preliminary ruling – EU trade mark – Regulation (EC) No 207/2009 – Absolute grounds for invalidity – Article 52(1)(a) and (b) – Article 7(1)(e)(ii) – Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result – Bad faith of the applicant – Autonomy and coexistence of the absolute grounds for invalidity – Criteria relevant to determining whether an applicant is acting in bad faith when filing an application for a trade mark – Matters arising after that application is filed.#Case C-17/24.

June 20, 2025 0 Comments

CELEX:62025CJ0219:           Arrêt de la Cour (troisième chambre) du 19 juin 2025.#Ministère public contre KN.#Renvoi préjudiciel – Procédure préjudicielle d’urgence – Espace de liberté, de sécurité et de justice – Article 67, paragraphe 3, et article 82, paragraphe 1, TFUE – Coopération judiciaire en matière pénale – Demande d’extradition émanant d’un pays tiers – Citoyen de l’Union – Articles 18 et 21 TFUE – Décision antérieure prise par un autre État membre de refuser l’extradition en raison d’un risque sérieux d’atteinte aux droits fondamentaux – Article 19, paragraphe 2, de la charte des droits fondamentaux de l’Union européenne – Droit de la personne réclamée de ne pas être extradée vers un État où il existe un risque sérieux qu’elle soit soumise à la torture ou à des traitements in

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June 20, 2025 0 Comments

CELEX:62023CJ0785: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Bulgarian posts“ EAD.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132 – Public postal services – Directive 97/67/EC – Article 12 – Universal postal service provider – Concepts of ‘public postal service’ and ‘public interest service’.#Case C-785/23.

June 20, 2025 0 Comments

CELEX:62023CJ0299: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Ordre des barreaux francophones et germanophone de Belgique and Others v État belge, représenté par la Secrétaire d’État à l’Asile et la Migration.#Reference for a preliminary ruling – Immigration policy – Directive (EU) 2016/801 – Conditions of entry and residence of third-country nationals for study purposes – Article 34(5) – Appeal against a decision rejecting an application for admission to the territory of a Member State for study purposes – Fundamental right to an effective judicial remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-299/23.

June 20, 2025 0 Comments

CELEX:62024CC0338: Opinion of Advocate General Medina delivered on 19 June 2025.###

June 20, 2025 0 Comments

CELEX:62023CJ0197_SUM: Judgment of the Court (Fourth Chamber) of 14 November 2024.#S. S.A. v C. sp. z o.o.#Request for a preliminary ruling from the Sąd Apelacyjny w Warszawie.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Remedies – Effective judicial protection – Independent and impartial tribunal established by law – National rules governing the random allocation of cases to the judges of a court and the modification of the formations of the court – Provision precluding reliance on the infringements of those rules in appeal proceedings.#Case C-197/23.

June 19, 2025 0 Comments

CELEX:62025CO0032:           Ordonnance de la Cour (chambre d’admission des pourvois) du 10 juin 2025.#Domingo Alonso Group, SL contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-32/25 P.

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June 19, 2025 0 Comments

CELEX:62024CO0815:           Ordonnance de la Cour (sixième chambre) du 12 juin 2025.#Diamond Resorts Europe Limited (Sucursal en España) contre M.D. et J.D.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Coopération judiciaire en matière civile – Compétence judiciaire, reconnaissance et exécution des décisions en matière civile et commerciale – Règlement (UE) no 1215/2012 – Compétences spéciales – Article 7, point 5 – Notions de “succursale”, d’“agence” ou de “tout autre établissement” – Action tendant à l’annulation de contrats d’utilisation à temps partagé de biens immobiliers.#Affaire C-815/24.

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June 19, 2025 0 Comments

CELEX:62022TJ0781_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 11 June 2025.#Madre Querida, SL and Others v European Commission.#Case T-781/22.

June 18, 2025 0 Comments
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